Income and expenses are the major financial components that determine the profitability and sustainability of an organization. The present study focuses on the comparative analysis of income and expenses of Sakthi Finance Limited. The study aims to evaluate the company’s financial performance by examining changes in revenue generation and expenditure patterns over a specified period.

The research is based on secondary data collected from annual reports, financial statements, company publications, and financial websites. Financial tools such as comparative statement analysis, ratio analysis, trend analysis, and percentage analysis are used for evaluating financial performance.

The study reveals that the company has shown fluctuations in income and expenditure during the study period due to operational costs, interest expenses, and market conditions. The analysis indicates that efficient cost management and growth in operational income positively influence profitability. However, increasing expenses may affect net earnings if not properly controlled.

The study concludes that comparative analysis of income and expenses helps management understand operational efficiency, profitability trends, and financial stability. Proper financial planning and effective expense management contribute to sustainable organizational growth